The article of the economic potential depends on the availability of a stable state in which the company is able to make timely payments and Finance its own activities. The success of an enterprise is unthinkable without the availability of timely and reliable information about the state of the market, in which a large number of competing companies are forced to continuously lower their margins. Those who are able to objectively evaluate the huge flows of information about the state of the market and respond accordingly to them come out as the winner in this «arena», for this purpose, work with «Big data» is performed.
The income statement is an accounting form that reflects the financial results of the organization’s activities for the reporting period and contains data on revenue and expenses from ordinary activities, as well as other income and expenses. Accounting for financial results is necessary to assess the economic life of the enterprise. Information about the company’s financial results is important both for internal analysis and for interaction with potential partners. With the help of these indicators, it is possible to analyze the efficiency of the enterprise as a whole and develop a further strategy of behavior in the market, therefore, the correct accounting of financial results is very important from the point of view of the economy. The subject of the research is the report on financial results. The purpose of the report on financial results is formulated in the article, its characteristics are given, and the article also substantiates the necessity and importance of analyzing the financial results of the organization. So, in the conditions of escalating economic and political tension in the modern world, the procedure for the formation, analysis and application of financial results by organizations becomes even more relevant. For effective analysis, it is important to organize timely and accurate accounting of the financial results of the organization. Without a competent analysis of the results of the financial activity of the enterprise and the identification of factors affecting this activity, it is impossible to increase the level of profit and profitability.
The digitalization of the economy and all economic entities is now extremely global; at the moment it is the most significant force changing the world economy. For this reason, most modern companies use various information technologies, and even entire digital business models. Audit firms have to adapt to this process by changing audit methods. The purpose of the article is to identify changes in existing audit methods that have occurred due to the global digitalization and automation of the activities of most companies.
The article is devoted to the study of approaches to the concept of investment attractiveness of an enterprise used in Russian practice. Special attention is paid to the study of tools and methods for assessing the investment attractiveness of an enterprise in modern conditions. The relevance of the topic of the article lies in the fact that not all enterprises pay due attention to the investment climate, which leads to a decline in the efficiency of operational, investment and financial activities. Investment attractiveness is the main criterion that can attract investors, and as a result, increase the company’s profit.The subject of the research in the article are methods and techniques for assessing the investment attractiveness of economic entities. The research results consist in the development of proposals to increase the investment attractiveness of enterprises on the basis of indicators characterizing the financial condition of the enterprise in conjunction with the probability of bankruptcy of the Altman model and accounting for the external environment of the enterprise.
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